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F0321102 - Galuh Prameswari - Kuis2

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Galuh Prameswr
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18 views2 pages

F0321102 - Galuh Prameswari - Kuis2

Uploaded by

Galuh Prameswr
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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Nama : Galuh Prameswari

NIM : F0321102
Kelas : Akuntansi D

1.
GENERAL JOURNAL

Date Account Titles and Explanation Ref. Debit Credit


Adjusting Entries
2022
June 30 Unearned Service Revenue 300.000
Service Revenue 300.000
(To record revenue for services
performed)

30 Salaries and Wages Expense 9.000.000


Salaries and Wages Payable 9.000.000
(To record accrued salaries and
wages)

30 Supplies Expense 500.000


Supplies 500.000
(To record supplies used)

30 Rent Expense 4.800.000


Prepaid Rent 4.800.000
(To record rent period ends for 6
months)

30 Depreciation Expense 3.600.000


Accumulated Depreciation-Equipment 3.600.000
(To records depreciation for 6
months)

30 Utilities Expense 530.000


Utilities Payable 530.000
(To records utilities on notes
payable)
2.
GENERAL JOURNAL

Date Account Titles and Explanation Ref. Debit Credit

Feb. 2 Cash 101 15.000


Share Capital-Ordinary 311 15.000
(Issued shares for cash)

2 Equipment 157 3.000


Share Capital-Ordinary 311 3.000
(Issued shares for equipment)

9 Supplies 126 750


Accounts Payable 201 750
(Purchased supplies on account)

13 Cash 101 1.500


Account Receivable 151 380
Service Revenue 400 1.880
(Received cash for services
performed)

17 Rent Expense 729 450


Cash 101 450
(Paid February rent)

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